TMI Blog2010 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... f resale and the proper ST/CST/VAT has been paid. SAD is to be paid by the importers as precaution measure to ascertain whether ST/CST/VAT has been discharge by the assessee or not. In this case, it has been clarified in the invoices which have been supported by the Chartered accountant certificate that the appellants have discharged the liability of Central service tax. Hence as per Notification no. 102/07, the appellants are entitled for the refund claim. - C/1238 to 1240/09 - A/649-651/2010-WZB/C-IV/SMB - Dated:- 8-12-2010 - Mr. Ashok Jindal, Shri Anil Balani, Advocate for the appellant Shri Pereira, JDR for the respondent Appellants are in appeal against the order of denial of their refund claim of SAD paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he placed before me the standing order no. 44/10 dated 25.8.10 wherein it was decided that the Chartered Accountants certificate can suffice the bar of unjust enrichment. He also submitted that the said standing instructions are based Boards circular no. 16/2008-Cus dated 13.12.2008. The circular issued by the Board are having binding on the departmental officers. He finally prayed that their refund claim be allowed by setting aside the impugned orders. 3. Shri B.P.Pereira,Ld. DRappearing on behalf of the Revenue submitted that the condition of the Notification mandatory and are to be fulfilled by the appellants while claiming the benefit of the Notification. In this case, it is admitted fact that the appellants have not complied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no duty mentioned in the invoice, buyer cannot take credit of the same. Although there is a condition in the Notification to claim refund i.e. to make endorsement on the invoice, it may be relevant for the invoices which are issued under the Central Excise Law/Customs Law/Service Tax law showing specifically the duty suffered by the supplier on the goods shown in the invoice and the buyer is entitled to take the credit of the same. As pointed out by the HonrableApex Courtin Malwa Industries (supra) the exemption Notification should be read liberally. In this case, compliance of condition 2(b) of the said Notification is not required of the clearance on commercial invoice. Following the ratio laid down by theApex Court, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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